DCIT, New Delhi V. M/s. Hillways Construction Pvt. Ltd., Uttrakhand

ITA 5168/DEL/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2313 (ITAT-DEHRADUN)
• Duration Of Justice: 4 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 30-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N C UPADHYAY SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, DEHRADUN BEFORE HONBLE MR. JUSTICE P.P. BHA TT, PRESIDENT AND SHRI G.S. PANNU, HONBLE VICE PRESIDENT ITA NO.5168/DEL/2016 ASSESSMENT YEAR : 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(2), DEHRADUN. VS. M/S HILLWAYS CONSTRUCTION PVT.LTD., 34, DEHRADUN ROAD, RISHIKESH, ADARSH GRAM, UTTARAKHAND 249 201. PAN : AABCS1029D. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.C. UPADHYAY, SENIOR DR. RESPONDENT BY : NONE. DATE OF HEARING : 05.03.2021 DATE OF PRONOUNCEMENT : 05.03.2021 ORDER PER JUSTICE P.P. BHATT, PRESIDENT : THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-4, NEW DELHI DA TED 14 TH JULY, 2016. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING BEFORE US. THE ASSESSEE, VIDE LETTER DATED 19 TH FEBRUARY, 2021 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE REVENUE AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSM ENT YEAR UNDER CONSIDERATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. A CERTIFI CATE TO THIS EFFECT UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHWAS ACT , 2020 HAS ALSO BEEN FILED. 3. LEARNED SENIOR DR HAS NO OBJECTION. 2 ITA NO.5168/DEL/2016 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE APPEAL FILED BY THE REVENUE, AS HAVING BECOME I NFRUCTUOUS. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF HEARING ON 5 TH MARCH, 2021. SD/- SD/- (G.S. PANNU) (JUSTICE P.P. BHAT T) VICE PRESIDENT PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR